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of <h1>GST taxpayers with turnover to Rs 2 crore exempt from annual return filing under section 44(1) proviso from 2024-25</h1> By notification dated 1-10-2025, the state tax authority, exercising powers under the first proviso to section 44(1) of the State Goods and Services Tax Act, exempts registered persons with aggregate turnover up to Rs. 2 crore in any financial year from the obligation to file the annual return for that financial year, with effect from the financial year 2024-25 onwards. The exemption follows the recommendations of the Council.
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